3.1.17.4. NTL – Detailed list of taxes and social contributions according to national classification – Local Government (1995–)(3/3)

(current prices, million HUF)

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STO_DETAILS Tax name according to national classification Economic functiona Alcohol, tobacco, environmental and property taxb 2012 2013 2014 2015 2016 2017 2018 2019
D2 Taxes on production and imports 642 767 639 612 662 900 732 523 765 315 803 303 879 147 959 503
D21 Taxes on products 481 751 500 868 523 125 584 380 608 982 638 731 711 276 788 308
D211 Value added type taxes (VAT) – – – – – – – –
D211_01 Value added tax C – – – – – – – –
D212 Taxes and duties on imports excluding VAT – – – – – – – –
D2121 Import duties – – – – – – – –
D2121_01 Import duty C – – – – – – – –
D2122 Taxes on imports, excluding VAT and import duties – – – – – – – –
D2122A Levies on imported agricultural products – – – – – – – –
D2122B Monetary compensatory amounts on imports – – – – – – – –
D2122C Excise duties – – – – – – – –
D2122C_01 Budget excises on imported products C – – – – – – – –
D2122C_02 Environment protection fees on imported products C P – – – – – – – –
D2122D General sales taxes – – – – – – – –
D2122E Taxes on specific services – – – – – – – –
D2122F Profits of import monopolies – – – – – – – –
D214 Taxes on products, except VAT and import taxes 481 751 500 868 523 125 584 380 608 982 638 731 711 276 788 308
D214A Excise duties and consumption taxes – – – – – – – –
D214A_01 Budget excises (central budget) C – – – – – – – –
D214A_02 Environment protection fees C P – – – – – – – –
D214A_03 Energy tax C E – – – – – – – –
D214B Stamp taxes – – – – – – – –
D214C Taxes on financial and capital transactions 10 720 – – – – – – –
D214C_01 Duties on conveyances, inheritance and gifts KS O 10 720 – – – – – – –
D214D Car registration taxes – – – – – – – –
D214D_01 Motor vehicle registration duty C T – – – – – – – –
D214E Taxes on entertainment – – – – – – – –
D214E_01 Cultural contribution C – – – – – – – –
D214E_02 Cultural tax C – – – – – – – –
D214E_03 Advertising tax C – – – – – – – –
D214F Taxes on lotteries, gambling and betting – – – – – – – –
D214F_01 Gambling tax C – – – – – – – –
D214G Taxes on insurance premiums – – – – – – – –
D214G_01 Tax on collision insurance C – – – – – – – –
D214G_02 Insurance tax C – – – – – – – –
D214G_03 Fire protection contribution C – – – – – – – –
D214H Other taxes on specific services – – – – – – – –
D214H_01 Contribution to tourism C – – – – – – – –
D214H_02 Telephone tax C – – – – – – – –
D214H_03 Waste disposal contribution C P – – – – – – – –
D214H_04 Tourism development contribution C – – – – – – – –
D214H_05 Financial transaction fee C – – – – – – – –
D214I General sales or turnover taxes 471 031 500 868 523 125 584 380 608 982 638 731 711 276 788 308
D214I_01 Local tax on company sales C 471 031 500 868 523 125 584 380 608 982 638 731 711 276 788 308
D214I_02 Simplified corporation tax KS – – – – – – – –
D214I_03 Innovation tax KS – – – – – – – –
D214I_04 Tax on public financed medical products KS – – – – – – – –
D214I_05 Surtaxes payable by certain economic sectors KS – – – – – – – –
D214I_06 Surtaxes payable by insurance companies KS – – – – – – – –
D214I_07 Public health product tax C – – – – – – – –
D214I_08 Hydrocarbons stockholding fee C E – – – – – – – –
D214I_09 Surtaxes payable by distributors and investments funds KS – – – – – – – –
D214I_10 Health contribution by tobacco companies C AT – – – – – – – –
D214J Profits of fiscal monopolies – – – – – – – –
D214K Export duties and monetary comp. amounts on exports – – – – – – – –
D214L Other taxes on products n.e.c. – – – – – – – –
D214L_01 Alcohol production duty C AT – – – – – – – –
D214L_02 Forestry fund tax C RS – – – – – – – –
D214L_03 Breeding contribution C – – – – – – – –
D214L_04 Fishing development contribution C RS – – – – – – – –
D214L_05 Tax for protection of wild animals C RS – – – – – – – –
D214L_06 Sugar duty C – – – – – – – –
D214L_07 Financial transaction fee C – – – – – – – –
D29 Other taxes on production 161 016 138 744 139 775 148 143 156 333 164 572 167 871 171 195
D29A Taxes on land, buildings or other structures 113 871 122 135 123 158 131 091 139 641 147 156 149 442 151 689
D29A_01 Building tax KS RP 96 318 102 719 105 022 111 963 117 521 123 130 126 277 127 594
D29A_02 Development land tax KS RP 17 523 19 395 17 938 19 102 22 112 24 018 23 165 24 095
D29A_03 Tax on recreational homes KS RP 30 21 198 26 8 8 – –
D29A_04 Tax of public utility system KS RP – – – – – – – –
D29B Taxes on the use of fixed assets 46 488 16 004 16 173 16 660 16 620 17 401 18 192 19 224
D29B_01 Tax on domestically registered vehicles (central) KS T – – – – – – – –
D29B_02 Tax on domestically registered vehicles (local) KS T 46 488 16 004 16 173 16 660 16 620 17 401 18 192 19 224
D29B_03 Company car tax KS T – – – – – – – –
D29B_04 Restructuring contribution in the sugar industry KS – – – – – – – –
D29C Total wage bill and payroll taxes 16 2 – – – – – –
D29C_01 Rehabilitation contribution LEYRS – – – – – – – –
D29C_02 Training levy LEYRS – – – – – – – –
D29C_03 Communal tax on enterprises LEYRS 16 2 – – – – – –
D29C_04 Tax on sales representative employees medical corporation LEYRS – – – – – – – –
D29C_05 Itemised tax of small taxpayers KISE – – – – – – – –
D29C_06 Tax of small enterprises LEYRS – – – – – – – –
D29D Taxes on international transactions – – – – – – – –
D29E Business and professional licences 293 – – – – – – –
D29E_01 Licence fees KS – – – – – – – –
D29E_02 Stamp duties KS 293 – – – – – – –
D29E_03 Extra capital taxes KS O – – – – – – – –
D.29E_04 Protection Fund levies BEVA KS O – – – – – – – –
D.29E_05 Protection Fund levies OBA KS O – – – – – – – –
D.29E_06 Protection Fund levies SZA KS O – – – – – – – –
D.29E_07 Protection Fund levies SZHTKA KS O – – – – – – – –
D.29E_08 Protection Fund levies KA KS O – – – – – – – –
D.29E_09 Concession fees (tobacco shops) KS – – – – – – – –
D.29E_10 Protection Fund levies KS – – – – – – – –
D29F Taxes on pollution 348 603 444 392 72 15 237 282
D29F_01 Environmental pollution tax C P 348 603 444 392 72 15 237 282
D29F_02 Sale of emission allowances C E – – – – – – – –
D29G Under-compensation of VAT (flat rate system) – – – – – – – –
D29H Other taxes on production n.e.c. – – – – – – – –
D29H_01 Pharmacy solidarity duty KS – – – – – – – –
D29H_02 Nuclear contribution KS E – – – – – – – –
D5 Current taxes on income wealth, etc. 46 188 34 857 35 221 37 634 39 862 42 399 44 236 46 339
D51 Taxes on income 68 68 42 59 51 41 33 27
D51M Taxes on individual or household income including holding gains 68 68 42 45 46 35 33 27
D51M_01 Personal income tax SPLIT1 68 68 42 45 46 35 33 27
D51A Taxes on individual or household income excluding holding gainsc .. .. .. .. .. .. .. ..
D51C1 Taxes on individual or household holding gainsc .. .. .. .. .. .. .. ..
D51O Taxes on the income or profits of corporations including holding gains – – – – – – – –
D51O_01 Corporate income tax KIC – – – – – – – –
D51O_02 Surcharge of corporates KIC – – – – – – – –
D51O_03 Extra tax on financial institutions KIC – – – – – – – –
D51O_04 Extra tax on financial credit institutions KIC – – – – – – – –
D51B Taxes on the income or profits of corporations excluding holding gainsc – – – – – – – –
D51C2 Taxes on holding gains of corporationsc – – – – – – – –
D51C3 Other taxes on holding gainsc – – – – – – – –
D51C Taxes on holding gains – – – – – – – –
D51D Taxes on winnings from lottery or gambling – – – – – – – –
D51E Other taxes on income n.e.c. – – – 14 5 6 0 0
D51E_01 Payment of the overflow of medicinal subsidy KS – – – – – – – –
D51E_02 Income tax on energy suppliers KIC – – – – – – – –
D51E_03 Municipal tax (income type) KS O – – – 14 5 6 0 0
D59 Other current taxes 46 120 34 789 35 179 37 575 39 811 42 358 44 203 46 312
D59A Current taxes on capital – – – 227 743 816 534 453
D59A_01 Municipal tax (other) KS O – – – 227 743 816 534 453
D59B Poll taxes – – – – – – – –
D59C Expenditure taxes – – – – – – – –
D59D Payments by households for licences 24 608 12 099 12 231 12 693 12 668 13 148 13 744 14 520
D59D_01 Tax on domestically registered vehicles C T 24 172 12 014 12 202 12 669 12 642 13 127 13 724 14 502
D59D_02 Stamp duties KS 373 0 5 1 – – – –
D59D_03 Other CG taxes conveid to LG C 63 85 24 23 26 21 20 18
D59E Taxes on international transactions – – – – – – – –
D59F Other current taxes n.e.c. 21 512 22 690 22 948 24 655 26 400 28 394 29 925 31 339
D59F_01 Communal tax on households KS 13 161 13 175 13 002 13 451 14 589 14 765 14 621 14 566
D59F_02 Tourism tax C 7 682 8 411 9 126 10 475 11 676 13 602 14 863 16 249
D59F_03 Environmental pollution tax KS P 669 1 104 820 729 135 27 441 524
D91 Capital taxes 759 – 10 217 269 273 281 224
D91A Taxes on capital transfers 759 – – – – – – –
D91A_01 Duties on conveyances, inheritance and gifts KS O 759 – – – – – – –
D91A_02 Luxory tax KS O – – – – – – – –
D91B Capital levies – – 10 217 269 273 281 224
D91B_01 Land protection contribution KS RS – – 10 – – – – –
D91B_02 Municipal tax (property type) KS O – – – 217 269 273 281 224
D91C Other capital taxes n.e.c. – – – – – – – –
ODA Total tax receipts 689 714 674 469 698 131 770 374 805 446 845 975 923 664 1 006 066
D61 Net social contributions 2 936 1 630 1 842 2 217 3 326 3 874 4 665 4 638
D611 Employers' actual social contributions – – – – – – – –
D611C Compulsory employers' actual social contributions – – – – – – – –
D611C_01 Social contribution tax LEYRS – – – – – – – –
D611C_02 Employers' health contribution LEYRS – – – – – – – –
D611C_03 Employers' health service contribution LEYRS – – – – – – – –
D611C_04 Pension contribution on service charge LEYRS – – – – – – – –
D611C_05 Social contributions after simplified employment LEYRS – – – – – – – –
D611C_06 Employers' contributing sick leave LEYRS – – – – – – – –
D611C_07 Early retirement insurance contribution LEYRS – – – – – – – –
D611C_08 Employers' pension contribution LEYRS – – – – – – – –
D611C_09 Employers' non-pension contribution LEYRS – – – – – – – –
D611V Voluntary employers' actual social contributions – – – – – – – –
D61SC Social insurance scheme service chargesd – – – – – – – –
D6111 Employers' actual pension contributionsc – – – – – – – –
D6111_01 Social contribution tax (pension part) LEYRS – – – – – – – –
D6111_02 Early retirement insurance contribution LEYRS – – – – – – – –
D6111_03 Pension contribution on service charge LEYRS – – – – – – – –
D6111_04 Social contributions after simplified employment (pension part) LEYRS – – – – – – – –
D6111_05 Employers' pension contribution LEYRS – – – – – – – –
D6112 Employers' actual non-pension contributionsc – – – – – – – –
D6112_01 Social contribution tax (non-pension part) LEYRS – – – – – – – –
D6112_02 Employers' health contribution LEYRS – – – – – – – –
D6112_03 Employers' health service contribution LEYRS – – – – – – – –
D6112_04 Social contributions after simplifed employment (non-pension part) LEYRS – – – – – – – –
D6112_05 Employers' contributing sick leave LEYRS – – – – – – – –
D6112_06 Employers' non-pension contribution LEYRS – – – – – – – –
D612 Employers' imputed social contributions 2 936 1 630 1 842 2 217 3 326 3 874 4 665 4 638
D6121 Employers' imputed pension contributionsc – – – – – – – –
D6122 Employers' imputed non-pension contributionsc 2 936 1 630 1 842 2 217 3 326 3 874 4 665 4 638
D6122_01 Imputed social contribution LEYRS 2 936 1 630 1 842 2 217 3 326 3 874 4 665 4 638
D613 Households' actual social contributions – – – – – – – –
D6131 Households' actual pension contributionsc – – – – – – – –
D6131_01 Pension contribution (employers, self-employed, non-employed) LEYRS – – – – – – – –
D6131_02 Voluntary pension contributions by self- and non-employed LNON – – – – – – – –
D6132 Households' actual non-pension contributionsc – – – – – – – –
D6132_01 Non-pension contribution (employees, self-employed, non-employed) LEYRS – – – – – – – –
D6132_02 Health contribution (employees, self-employed, non-employed) LEYRS – – – – – – – –
D6132_03 Health service contribution (self-employed, non-employed) LNON – – – – – – – –
D6132_04 Voluntary non-pension contribution by self- and non-employed LNON – – – – – – – –
D613C Compulsory households' actual social contributions – – – – – – – –
D613CE Compulsory employees' actual social contributions – – – – – – – –
D613CE_01 Employees' non-pension contribution LEES – – – – – – – –
D613CE_02 Employees' pension contribution LEES – – – – – – – –
D613CE_03 Employees' health contribution LEES – – – – – – – –
D613CS Compulsory actual social contributions by the self-employedc – – – – – – – –
D613CS_01 Non-pension contribution by the self-employed KISE – – – – – – – –
D613CS_02 Pension contribution by the self-employed KISE – – – – – – – –
D613CS_03 Health contribution by the self-employed KISE – – – – – – – –
D613CS_04 Health service contribution by the self-employed KISE – – – – – – – –
D613CN Compulsory actual social contributions by the non-employedc – – – – – – – –
D613CN_01 Health service contribution by the non-employed LNON – – – – – – – –
D613CN_02 Health contribution by the non-employed LNON – – – – – – – –
D613CN_03 Pension contribution on unemployment benefits LNON – – – – – – – –
D613CN_04 Non-pension contribution on unemployment benefits LNON – – – – – – – –
D613V Voluntary households' actual social contributions – – – – – – – –
D613V_01 Voluntary social contributions by self- and non-employed LNON – – – – – – – –
D614 Households' social contributions supplementsd – – – – – – – –
D6141 Households' pension contributions supplementsc – – – – – – – –
D6142 Households' non-pension contributions supplementsc – – – – – – – –
D995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectede – – – – – – – –
D995A Taxes on products assessed but unlikely to be collectede – – – – – – – –
D995B Other taxes on production assessed but unlikely to be collectede – – – – – – – –
D995C Taxes on income assessed but unlikely to be collectede – – – – – – – –
D995D Other current taxes assessed but unlikely to be collectede – – – – – – – –
D995E Employers' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995F Households' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995FE Employees' actual social contributions assessed but unlikely to be collectede – – – – – – – –
D995FS Actual social contributions by self-employed persons assessed but unlikely to be collectedc – – – – – – – –
D995FN Actual social contributions by non-employed persons assessed but unlikely to be collectedc – – – – – – – –
D995G Capital taxes assessed but unlikely to be collectede – – – – – – – –
ODB Total receipts from taxes and social contributionsf 689 714 674 469 698 131 770 374 805 446 845 975 923 664 1 006 066
ODC Total receipts from taxes and net social contributions (including imputed social contributions)f 692 650 676 099 699 973 772 591 808 772 849 849 928 329 1 010 704
ODD Total receipts from taxes and compulsory social contributionsf 689 714 674 469 698 131 770 374 805 446 845 975 923 664 1 006 066
aEconomic function: C - Consumption tax LEYRS - Labour tax on Employers LEES - Labour tax on Employees LNON - Labour tax on the non-employed (pensioners/ unemployed) KIC - Capital tax on the income of corporations KIH - Capital tax on the income of households KISE - Capital tax on the income of self-employed KS - Capital tax on Stocks of Wealth SPLIT1 - Personal Income Tax (PIT) Split between LEES, LNON, KIH, KISE SPLIT2 - Split between LNON and KISE.  bAlcohol, Tobacco, Environmental and Property taxes: AT - Alcohol, tobacco taxes T - Transport tax E - Energy tax P - pollution tax RS - resource tax RP - recurrent taxes on immovable property O - Other taxes on property.  cThis item is on a voluntary basis.  dD61SC and D614: Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.  eD995 and breakdowns: Split by receiving subsector on a voluntary basis.  fAfter deduction of amounts assessed but unlikely to be collected  Preliminary data 

© Hungarian Central Statistical Office, 2011